Swifty Company purchased a machine on July 1, 2021, for $28,840. Swifty paid $206 in title fees and county property tax of $129 on the machine. In addition, Swifty paid $515 shipping charges for delivery, and $489 was paid to a local contractor to build and wire a platform for the machine on the plant floor. The machine has an estimated useful life of 6 years with a salvage value of $3,090. Determine the depreciation base of Swiftys new machine. Swifty uses straight-line depreciation.